Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Application for rectification is confined to errors apparent on the record; re appreciation of evidence or revisiting factual findings is impermissible, and the rectification plea was dismissed. Penalty assessment principle confirmed: penalty must not exceed the demand upheld on remand, and Section 78 liability is to be re determined equal to the confirmed demand. Contract interpretation finding that the work order price expressly included service tax is a factual conclusion supported by contract terms and is not a patent error subject to rectification; that ground was rejected.
Application for rectification is confined to errors apparent on the record; re appreciation of evidence or revisiting factual findings is impermissible, and the rectification plea was dismissed. Penalty assessment principle confirmed: penalty must not exceed the demand upheld on remand, and Section 78 liability is to be re determined equal to the confirmed demand. Contract interpretation finding that the work order price expressly included service tax is a factual conclusion supported by contract terms and is not a patent error subject to rectification; that ground was rejected.
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